INSTRUCTIONS FOR THE CITIZEN'S GUIDE SPREADSHEET

Transcription

1 INSTRUCTIONS FOR THE CITIZEN'S GUIDE SPREADSHEET The spreadsheet is organized by tabs. The first tab to the right of the Instruction tab is titled "Data Input" and is the only tab where you should have to enter data or make modifications. The next four tabs contain the Citizens' Guide organized as follows: Revenues Expenditures Financial Position Other longterm obligations To enter information in the data input tab, you will need to have copies of your financial statements, trial balances, or F65 forms. To use the spreadsheet: The model requires 5 years of data, but allows for years ( years being preferable.) In order for the graphs to ignore the first five years, we have hidden those columns. If you want to use more than five years, just "unhide" columns CG and the input areas will be available. Rows 4 through 29 present the revenues and expenditures from all governmental funds.» This should include the General Fund plus all special revenue, debt service, capital project, and permanent funds (if you are using the F65, this is the sum of columns (a) and (b).» If you have any revenue or expenditure categories that are not being used by your local unit, please "hide" those rows on the data input sheet. This will remove them from the graphs so that the graphical presentation will be easier for the citizen to understand. This will be very common; for instance, row 27 extraordinary/special items, is quite uncommon to use. Rows 3 through 35 present the fund balance as of the balance sheet date;» This should include the General Fund plus all special revenue, debt service, capital project, and permanent funds (if you are using the F65, this is the sum of columns (a) and (b).» If you have any fund balance categories that are not being used by your local unit (i.e., you have no reservations or you have no designation), please "hide" those rows on the data input sheet. This will remove them from the graphs. Rows 39 through 54 presents the funded status of all "defined benefit" employee benefit plans (pension plans, retiree health care, or any other OPEB plans.)» This information should be in the footnote disclosures of your annual financial statements; it is also available in your actuarial valuations.» Many local units only have every other year (or every third year) information related to the actuarial accrued liability (AAL) for retiree health care plans. For those communities, we recommend extrapolating the information between valuations so that a fair picture can still be obtained. For example: if the 27 AAL was $5 million and the 2 AAL was $8 million, you could extrapolate to $6 million for 28 and $7 million for 29.

2 million and the 2 AAL was $8 million, you could extrapolate to $6 million for 28 and $7 million for 29. Rows 57 through 67 present the debt information from the "long term debt account group." In other words, this represents all governmental liabilities not already reported in the funds themselves. This information generally can be found in the footnote disclosures of your financial statements. Row 69 presents population information. This is presented so that we can compute measures on a percapita basis, and will make it easier when you want to do comparisons with other local units in the future. For 2, the population count should agree with the U.S. census figures. For all other years, estimates of population are generally available through your regional council of governments. Rows 7983 are grayed out and should be ignored. This section is necessary in order for the interactive revenue and expenditure charts to operate properly. On the first two tabs of the Citizens' Guide (revenue and expenditures), table number 4 has been built as an interactive chart. When this is put on your website, the user can choose any revenue (expenditure) from the dropdown list and see the historical trend for that particular revenue (expenditure). Before publishing the spreadsheet to your website, we highly recommend you "hide" the Data Input Tab and the F65 Crosswalk Tab so that this document will be more userfriendly. To hide a tab, right click on the tab and select "Hide". 2

3 CITIZENS' GUIDE TO LOCAL UNIT FINANCES Ovid Clinton Per capita information Date Input Page Instructions: Input all data on this page. The following pages will then provide the graphs and charts which comprise the Transparency tool (citizen friendly guide). This model requires 5 years of data, but allows up to years. To use more than 5 years, unhide columns DH. Before publishing to the web site, we recommend "hiding" this tab, and the "F65 crosswalk" tab, so that the document will be more userfriendly. (To do that, rightclick on the tab and select "Hide." Stmt. Of Rev & Exp All governmental funds Revenue Taxes 34,99 353,66 379,84 4,52 45, Licenses & permits from Federal Govt. from State Govt. 267,47 255, ,87 26, , Local contributions Charges for services 9,358 9,55 9,663 9,55 8, Fines & forfeitures Interest & rent 4,56 42,733 6,575 5,3 47, Other revenue 52,588 2,746 9,55 6,87 92,93 58 total revenue 7, ,88 859, ,6 88, Expenditures General government 29,983 22,497 26, , , Police & fire 23,732 2,244 28,27 23,58 224, Other public safety Roads 9,963 94,483 8, 6,483 4,47 7 Please "hide" any rows that are not being used. Other public works 7,87 5,253 23,458 29,99 23, Health & welfare Community & economic developm 4,35 4,2 4,59 3,733 5,5 2 3 Recreation & culture 39,368 5,437 86,58 54,7 4, Capital outlay 24,89,9 22,948 7,3 2, Debt service Unallocated fringes & insurance Net Interfund transfers 3,2 2,577,49 38, 6 24 Extraordinary/ Special items total expenditures 74,97 777, ,6 82,777 87, Surplus (shortfall) (29,76) (3,28) 6,69 (82,66) 956 (52)

4 Date Input Page Financial position All governmental funds "Hide" unused rows Undesignated fund balance 552,948 56,66 47,4 472, , Designated 6,86 57,554 6,69 4 Reserved 48,82 44,964 37, Total fund balance 63,34 56,66 576,775 57,762 58, Calculated Unreserved fund bala 63,34 56,66 527, ,798 48, Liabilities not counted on a modifiedaccrual basis: Pensions Date of actuarial valuation: 2/3/25 2/3/26 2/3/27 2/3/28 2/3/29 Assets Enter Enter Enter Enter Actuarial Liability Enter Enter Enter Enter Unfunded (Overfunded) #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! Percent funded #VALUE! #VALUE! #VALUE! #VALUE! OPEB Date of actuarial valuation: 2/3/25 2/3/26 2/3/27 2/3/28 2/3/29 Assets Enter Enter Enter Enter Actuarial Liability Enter Enter Enter Enter Unfunded #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! Percent funded #VALUE! #VALUE! #VALUE! #VALUE! Sum of all pension & OPEB plans Assets #VALUE! #VALUE! #VALUE! #VALUE! Actuarial Liability #VALUE! #VALUE! #VALUE! #VALUE! Unfunded #VALUE! #VALUE! #VALUE! #VALUE! #VALUE! Percent funded #VALUE! #VALUE! #VALUE! #VALUE! Debt: Bonds & contracts payable Enter Enter Enter Enter Capital leases Enter Enter Enter Enter Other contractual debt Enter Enter Enter Enter Structured debt Employee compensated absences Enter Enter Enter Enter #VALUE!

5 Date Input Page Landfill closure & postclosure care Enter Enter Enter Enter #VALUE! Uninsured losses Enter Enter Enter Enter #VALUE! Other claims & contingencies Enter Enter Enter Enter #VALUE! Total long term debt (excl. pensio Population information,427,48,399,399,63

6 F65 line Description Aggregation 26 All Governmental Funds (col. A & b) REVENUE Property taxes Taxes 34,99 2 Tax reverted property Taxes 3 Commercial facilities tax Taxes 4 Trailer taxes Taxes 5 Hotel/ motel tax Taxes 6 Industrial facilities tax Taxes 7 Income tax Taxes 8 Business licenses & permits Licenses & permits 9 Nonbusiness licenses & permits Licenses & permits 485 Federal govt. grants general government from Federal Govt. Federal govt. grants public safety from Federal Govt. 2 Federal govt. grants streets & highways from Federal Govt. 3 Federal govt. grants sanitation from Federal Govt. 4 Federal govt. grants health and/or hospita from Federal Govt. 5 Federal govt. grants welfare from Federal Govt. 6 Federal govt. grants culture & recreation from Federal Govt. 7 Federal govt. grants housing & community from Federal Govt. 8 Federal govt. grants water from Federal Govt. 9 Federal govt. grants electric from Federal Govt. 2 Federal govt. grants transit from Federal Govt. 2 Federal govt. grants other from Federal Govt. 22 State revenue sharing from State Govt. 53,77 23 State aid general government from State Govt. 7,9 24 State payment in lieu of taxes from State Govt. 25 State swamp and land taxes from State Govt. 26 State aid public safety from State Govt. 27 State passthru of act 5(Streets) from State Govt. 6,6 28 State aid streets & bridges from State Govt. 29 State aid sanitation from State Govt. 3 State aid health and/or hospitals from State Govt. 3 State aid welfare from State Govt. 32 State aid culture & recreation from State Govt. 33 State aid housing & community developm from State Govt. 34 State aid water from State Govt. 35 State aid electric from State Govt. 36 State aid transit from State Govt. 37 State aid other from State Govt. 38 Local donations general government Local contributions 39 Local donations public safety Local contributions 4 Local donations streets & highways Local contributions 4 Local donations sanitation Local contributions 42 Local donations health and/or hospitals Local contributions 43 Local donations welfare Local contributions

7 44 Local donations culture & recreation Local contributions 45 Local donations housing & community dev Local contributions 46 Local donations Gas, water, electric Local contributions 47 Local donations transit Local contributions 48 Local donations other Local contributions 49 Courtordered fees and charges Fines & forfeitures 5 Statutory court fees & charges Fines & forfeitures 5 Clerk's office charges Charges for services 52 Election charges Charges for services 53 Register of Deeds fees Charges for services 54 All other statutory fees Charges for services 55 Fire run charges Charges for services 56 Police fees Charges for services 57 Other charges for services Charges for services 58 Parks and recreation fees Charges for services 59 Parking fees Charges for services 6 All other fees Charges for services 9,358 6 Fines, penalties & forfeits Fines & forfeitures 62 Interest & dividends Interest & rent,24 63 Rents & royalties Interest & rent 29,86 64 Misc. other revenue Other revenue 5, Special assessments Other revenue 66 Sale of fixed assets Other revenue 5,49 67 Contributions Other revenue, 68 Ambulance services Charges for services 69 Other refunds & rebates Other revenue 7 Debt issuance Other revenue 7 Extraordinary/ Special items Other revenue 72 Interfund transfers In Other revenue 3,2 73 Total revenue 7,895 EXPENDITURES 2 Legislative General government 6, Chief executive General government 24 Treasurer General government, Assessing General government 23,85 26 Clerk General government 27 Elections General government 27, Finance General government 29 Building & grounds General government 66, 2 All other gen gov. General government 29, Judicial General government 45,356 2 Police Police & fire 23, Fire Police & fire 23 Combined public safety Police & fire 24 Dispatch (if separate) Police & fire 25 Jail Police & fire 26 Building regulations Other public safety

8 27 Other public safety Other public safety 28 DPW Other public works 63, Roads & bridges Roads 9, Trash disposal & landfilling Other public works 53,88 22 Water or sewer Other public works 222 Electricity Other public works 223 Airports Other public works 224 Public transportation Other public works 225 Water or sewer Other public works 226 Other public works Other public works 227 Health dept. Health & welfare 228 Alcoholism & substance abuse Health & welfare 229 Hospital Health & welfare 23 Medical examiner Health & welfare 23 Mental health Health & welfare 232 Ambulance Health & welfare 233 Child care Health & welfare 234 Human services Health & welfare 235 Area agency on aging Health & welfare 236 Veterans' programs Health & welfare 237 Other health & welfare Health & welfare 238 Public housing Community & economic development 239 Planning & zoning Community & economic development 4,35 24 Economic development Community & economic development 24 Oher community development Community & economic development 242 Parks & recreation Recreation & culture 33,2 243 Library Recreation & culture 244 Other cultural activities Recreation & culture 6, Fringe benefits not directly allocated to dep Unallocated fringes & insurance 246 Capital outlay Capital outlay 24, Debt service Debt service 248 Interfund transfers out Interfund transfers (net) 3,2 249 Extraordinary/ Special items Extraordinary/ Special items 25 Total expenditures 74,97 FUND BALANCE 53 Reserved/ Restricted Reserved 532 Designated Designated 6, Undesignated/ unreserved/ unrestricted Undesignated fund balance 552, Total equity Population information

9 ,66 379,84 4,52 45, ,279 47,93 48,326 3,994 6,739 28,75,244 22,364 97,867 3,72,398 98,55

10 9,55 9,663 9,55 8,92 5,27,89 4,479 2,262 27,76 49,684 45,652 45,85 2,74 32,8 5,778 4,88, 672 3,275 55,852 5, 9,85 2,83 2,577,49 38, 674,88 859, ,6 88,55 7,264 2,66 7,76 6,457 9,83,265 9,673,27 24,74 25,294 26,25 28,466 29,46 29,366 3,64 3, ,325 7,267 7,99 88,25 25,99 26,4 34,396 29,674 38,536 33,275 34,258 35,8 2,244 28,27 23,58 224,466

11 49,544 64,82 69,372 6,56 94,483 8, 6,483 4,47 55,79 58,646 6,69 62,689 4,2 4,59 3,733 5,5 43,555 36,53 37,773 34,673 6,882 5,5 6,334 6,857,9 22,948 7,3 2,668 2,577,49 38, 777, ,6 82,777 87,99 48,82 44,964 37,32 57,554 6,69 56,66 47,4 472, ,996

12 Taxes Licenses & permits from Federal Govt. from State Govt. Local contributions Charges for services Fines & forfeitures Interest & rent Other revenue CITIZENS' GUIDE TO LOCAL UNIT FINANCES Ovid Clinton. Where our money comes from (all governmental funds) 2. Compared to the prior year REVENUES Taxes Licenses & permits from Federal Govt. from State Govt. Local contributions Charges for services Fines & forfeitures Interest & rent Other revenue 29 2 % change Taxes $ 4,52 $ 45,855 % Licenses & permits % from Federal Govt. n/a from State Govt. 26, ,99 3% Local contributions n/a Charges for services 9,55 8,92 7% Fines & forfeitures n/a Interest & rent 5,3 47,447 () Other revenue 6,87 92,93 47% Total $ 738,6 $ 88,55 9% 3. Revenue sources per capita compared to the prior year 4. Historical trends of individual sources Fines & forfeitures Commentary:

13 General government Police & fire Other public safety Roads Other public works Health & welfare Community & economic development Recreation & culture Capital outlay Debt service Unallocated fringes & insurance Net Interfund transfers Extraordinary/ Special items CITIZENS' GUIDE TO LOCAL UNIT FINANCES Ovid Clinton. Where we spend our money (all governmental funds) 2. Compared to the prior year General government Police & fire Other public safety Roads Other public works Health & welfare Community & economic development 29 2 % change General government $ 223,433 $ 238,692 7% Police & fire 23,58 224,466 3% Other public safety n/a Roads 6,483 4,47 29% Other public works 29,99 23,745 5% Health & welfare n/a Community & economic developm 3,733 5,5 35% Recreation & culture 54,7 4,53 23% Capital outlay 7,3 2,668 25% Debt service n/a Unallocated fringes & insurance n/a Net Interfund transfers total expenditures $,49 82,777 $ 38, 87,99 265% 2% 3. Spending per capita compared to the prior year 4. Historical trends of individual departments: , 23, 225, 22, 25, Police & fire EXPENDITURES 2, 25, 2, , Commentary:

14 CITIZENS' GUIDE TO LOCAL UNIT FINANCES Ovid Clinton. How have we managed our governmental fund resources (fund balance)? 2. Compared to the prior year,, 9, 8, 7, 6, 5, 4, 3, 2,, total revenue total expenditures Total fund balance FINANCIAL POSITION 29 2 % change Revenue 738,6 88,55 9% Expenditures 82,777 87,99 2% Surplus (shortfall) (82,66) 956 % Fund balance, by component: Reserved 44,964 37,32 8% Designated 6,69 #DIV/! Undesignated 472, ,996 % total fund balance 57,762 58,78 % 3. Fund balance per capita compared to the prior year 4. Historical trends of individual components 33 7, Commentary: 29 2 Undesignated fund balance Designated Reserved 6, 5, 4, 3, 2,, Undesignated fund balance Designated Reserved

15 CITIZENS' GUIDE TO LOCAL UNIT FINANCES Ovid Clinton OTHER LONG TERM OBLIGATIONS. Pension funding status 2. Retiree Health care funding status 3. Percent funded compared to the prior year % Dec5 Dec6 Dec7 Dec8 Dec9 Assets Actuarial Liability Dec5 Dec6 Dec7 Dec8 Dec9 Assets Actuarial Liability 4. Long Term Debt obligations: 5. Debt & other long term obligations per capita compared to the prior year Commentary: The village does not offer retirery health care Other claims & contingencies Uninsured losses Landfill closure & postclosure care Employee compensated absences Structured debt 9% 8% 7% 6% 5% 4% 3% 2% % % 29 2 Pensions OPEB Sum of all pension & OPEB plans 2/3/28 2/3/29 Other claims & contingencies Uninsured losses Landfill closure & postclosure care Employee compensated absences Structured debt